2022 (4) TMI 750

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....ions. CM APPL. 43927/2021 2. This is an application filed by the appellant seeking condonation of delay in filing the accompanying appeal. 3. The period of delay involved, according to the appellant, is 1310 days. 4. Via the accompanying appeal, the appellant seeks to assail the order dated 14.11.2017, passed by the Customs Excise and Services Tax Appellate Tribunal [in short "the Tribunal"]. 4.1. The Tribunal, via the impugned order, has sustained the order passed by the adjudicating authority. 4.2. Therefore, in effect, the respondent has succeeded in two forums. 4.3. We may note that the issue which was raised before the Tribunal involved the interpretation of the provisions of Rule 6(3) of the CENVAT Credit Rules, 2....

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....nly on 04.08.2021. 5. That for proper appreciation and adjudication of the present application, it is pertinent to bring to the kind notice of this Hon'ble Court that on GST regime coming into existence with effect from 01.07.2017, in terms of Notification No. 2/2017- Central Tax dated 19.06.2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central board of Excise and Customs, vide F.no.349/52/2017- GST, the areas falling under the jurisdiction of Principal Chief Commissioner, Central Tax, Delhi has been organized into Central Tax Commissionerates, namely East, North, West, and South, two Central Tax Audit Commissionerates and two Central Tax Appeals Commissionerates and two central tax ( audit....

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....t the status of the appellant's appeal in the Tribunal. 5.3. Clearly, the appellant goes on to suggest that because the Commissionerate bifurcated upon coming into force of the GST regime with effect from 01.07.2017, the impugned order was served upon another Commissionerate. 5.4. To our minds, it was incumbent upon the appellant to furnish the details with regard to the address at which the impugned order had to be served. The conduct of the appellant, who sits quietly for more than three and a half years and not seek information as to the status of its appeal, is unacceptable. In any event, it is common knowledge, of which we take judicial notice, that since January 2017, the orders of the Tribunal are uploaded, and, hence, avai....

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..... Living Media (India) Ltd., (2012) 3 SCC 563 : (2012) 2 SCC (Civ) 327 : (2012) 2 SCC (Cri) 580 : (2012) 1 SCC (L&S) 649] , SCC pp. 573-74, paras 27-30) "27. It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party ....